IFRS S2 Climate-related Disclosures is set out in paragraphs 1–37 and Appendices A–C. All paragraphs have equal authority. Paragraphs in bold type state the ...

IFRS S2 Climate-related Disclosures together with its accompanying documents is issued by the International. Sustainability Standards Board (ISSB).

This Industry-based Guidance accompanies IFRS S2 Climate related Disclosures (published June 2023; see separate booklet) and is issued by the International ...

31 июл. 2023 г. · Climate-related Disclosures (IFRS S2), which is the first thematic standard, and sets out requirements for entities to disclose information ...

IFRS S1 and IFRS S2 are the first IFRS Sustainability Disclosure. Standards and result from a consultation process started in March 2022. Contents. Background.

IFRS. S1 and IFRS S2 reports for 2024 can be disclosed along with financial statements for the first six months of 2025. If no six-month financial statements ...

26 июн. 2023 г. · IFRS S1 provides the basic requirements for sustainability disclosures, which should be used with IFRS S2 as well as the future. Standards the ...

This updated publication considers the reporting requirements of IFRS S1 for sustainability-related financial information and IFRS S2 for climate-related ...

15 нояб. 2024 г. · This report synthesizes key aspects of the IFRS S2 standard, focusing on the governance and strategy frameworks necessary for effective climate- ...

The requirements in IFRS S2 integrate, and are consistent with, the TCFD's four core recommendations and 11 recommended disclosures. Areas where. IFRS S2 ...